Finding Text
Criteria or Specific Requirement – Recipients of federal awards are required to
submit accurate, complete, and timely financial and performance reports as
specified in the terms and conditions of the award.
Conditions – Required program reporting was not followed.
Context – During our testing of reporting, we noted two required semi-annual
progression reports were not completed for the June 2023 through June 2024
period. Additionally, approval for budget change was not obtained prior to
submission of expense reports for reimbursement.
Cause – The delays resulted from a lack of internal tracking mechanisms for report
deadlines.
Effect – Noncompliance with federal reporting requirements may hinder federal
oversight, delay reimbursements, and expose the Association potential
enforcement actions or funding restrictions..
Recommendation – We recommend that management ensure that all grant
reporting is tracked to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – Reporting
requirements will be tracked to support requirements in the future.